THE ROUND-UP ASSOCIATION (EIN 930269331) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1933

Legal Domicile

Principal Officer

ERIKA PATTON

Phone

5412762553

Tax Period

2023-01-01 to 2023-12-31

THE ROUND-UP ASSOCIATION, founded in 1933, is a community nonprofit that reported $6.3M in total revenue in fiscal year 2023. Revenue surged 737% from the prior year, signaling strong growth momentum. The organization ran a surplus of $1.1M, a strong 18% operating margin.

Mission

PRCA SANCTIONED RODEO AND EXHIBITION OF ALL FRONTIER SPORTS AND PASTIMES IN PENDLETON, OR.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $65,145

Program Service Revenue $4,014,046

Investment Income $173,497

Other Revenue $2,079,467

TOTAL REVENUE $6,332,155

Expense Breakdown

Grants Paid $507,248

Salaries & Benefits $965,198

Fundraising Expenses $0

Program Expenses $4,284,261

Other Expenses $3,748,891

TOTAL EXPENSES $5,221,337

Year-over-Year Comparison

	2023	2022	Change
Revenue	$6,332,155	$756,661	+7.4%
Expenses	$5,221,337	$656,536	+7.0%
Net Income	$1,110,818	$100,125	+10.1%

Key Indicators

✓ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

1400

Governance Policies

✓ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$140,503

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
KARL FARBER	PRESIDENT (THROUGH 12/2023)	10.00	Officer Director	$0	$0	$0
TIM SMITH	VICE PRESIDENT	5.00	Officer Director	$0	$0	$0
KEVIN JORDAN	TREASURER	10.00	Officer Director	$0	$0	$0
TIAH DEGROFFT	SECRETARY	5.00	Officer Director	$0	$0	$0
JASON GRAYBEAL	DIRECTOR	5.00	Director	$0	$0	$0
PAT REAY	DIRECTOR	5.00	Director	$0	$0	$0
JASON HILL	DIRECTOR	5.00	Director	$0	$0	$0
HARPER JONES	DIRECTOR	5.00	Director	$0	$0	$0
BRAD ADAMS	DIRECTOR (THROUGH 12/2023)	5.00	Director	$0	$0	$0
TIM O'HANLON	DIRECTOR	5.00	Director	$0	$0	$0
CASEY CURRIN	DIRECTOR	5.00	Director	$0	$0	$0
JUSTIN TERRY	DIRECTOR	5.00	Director	$0	$0	$0
STUART ROBERTS	DIRECTOR	5.00	Director	$0	$0	$0
TANNER HAWKINS	DIRECTOR	5.00	Director	$0	$0	$0
TYLER BOWMAN	DIRECTOR	5.00	Director	$0	$0	$0
NICK MICHAEL	DIRECTOR	5.00	Director	$0	$0	$0
ROB BURNSIDE	DIRECTOR (THROUGH 12/2023)	5.00	Director	$0	$0	$0
ERIKA PATTON	GENERAL MANAGER	25.00	Officer	$109,227	$31,276	$140,503

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	No data	No data	No data	No data
2023	$6,332,155	$5,221,337	$15,833,388	$1,110,818
2022	$5,815,783	$5,108,649	$13,466,479	$707,134
2022	$756,661	$656,536	$13,739,051	$100,125
2021	$6,534,857	$5,614,586	$13,195,105	$920,271
2020	$3,745,438	$3,281,395	$13,258,775	$464,043
2019	$6,187,150	$5,748,680	$11,115,288	$438,470
2018	$13,205,386	$5,108,858	$10,621,944	$8,096,528

THE ROUND-UP ASSOCIATION